Madras High Court
WP(MD)/30073/2026 of V MAHALINGAM Vs The Deputy State Tax Officer on 26 October 2026
WP(MD) No. 30073 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30073 of 2026
CNR:{HCMD011482692026}
AND
V Mahalingam
TEMP ID 332500003223TMP.
..Petitioner(s)
Vs
The Deputy State Tax Officer -II
Kulithalai Assessment Circle,
Commercial Taxes Buildings,
Karur.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARI calling for the records in TEMP ID 332500003223TMP /2020-21 bearing Reference No.2D330326221266P dated 25.03.2026 for the assessment year 2020-21
under section 74 of TNGST Act 2017 on the file of the respondent and quash the same as illegal, arbitrary, against the principles of natural justice.
For Petitioner(s):
M/s.N. Sudalai Muthu
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 30073 of 2026
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ORDER
An order dated 25.03.2026 imposing GST on seigniorage / royalty is challenged in this writ petition.
2. On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle.
3. In similar matters, this Court has set aside orders impugned subject to remittance of 10% of the disputed tax demand. Accordingly, the impugned order is set aside on condition that the petitioner remits 10% of the disputed tax demand within thirty (30) days from the date of receipt of a copy of this order. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within three (3) months from the date of remittance of 10% of the tax demand by the petitioner. Such order shall be subject to the final orders of the Hon’ble Supreme Court in cases wherein the imposition of GST on seigniorage is under consideration.
WP(MD) No. 30073 of 2026
4. The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 26-10-2026 Index: Yes/No (1/3) Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer -II Kulithalai Assessment Circle, Commercial Taxes Buildings, Karur.
WP(MD) No. 30073 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30073 of 2026 AND
26-10-2026 (1/3)